Accounting

Managerial Accounting
ACC 4103 / 3 q.h.

June 25 - August 18
Downtown W 5:30 PM-8:30 PM

By understanding how to interpret the information contained in financial statements and other accounting records, managers can make better informed decisions around cost- and revenue-related issues. In this course, students learn how to perform a cost benefit analysis, how to analyze cost-volume relationships, and how to apply ratio analysis to financial statements such as the statement of cash flows.

(formerly Accounting Principles 3)
Prerequisites: ACC 4101 and ACC 4102 Financial Accounting 1 and 2.


Financial Accounting (Intensive)
ACC 4105 / 6 q.h.

June 25 - August 18
Downtown Th 5:30 PM-8:30 PM

Same as ACC 4101 and ACC 4102. The first half of the course examines the development of financial statements including the underlying concepts and measurement theories. It emphasizes the analysis and use of these statements to make decisions. The second half emphasizes issues in financial reporting, valuation, and income measurement. It includes inventories, plant and equipment, bonds, present value, and stockholders' equity

(formerly Accounting Principles 1 and 2 Intensive)


Financial Reporting and Analysis 1

ACC 4301 / 3 q.h.

June 25 - July 21
Downtown (Hybrid) TuTh 5:30 PM-8:30 PM

The legal, economic, and global environments have a major influence on the financial reporting process. This course examines the underlying concepts and measurement theories relating to financial reporting with emphasis on the measurement, valuation, and disclosure of assets. It also considers alternative reporting practices, revenue recognition, and the measurement of income.

(formerly Intermediate Accounting 1)
Prerequisites: ACC 4101 and ACC 4102 Financial Accounting 1 and 2 and ACC 4103 Managerial Accounting.


Financial Reporting and Analysis 2
ACC 4302 / 3 q.h.

July 23 - August 18
Downtown (Hybrid) TuTh 5:30 PM-8:30 PM

This course continues the study of accounting concepts and procedures including detailed examination of inventories, tangible and intangible assets, and depreciation.

(formerly Intermediate Accounting 2)
Prerequisite: ACC 4301 Financial Reporting and Analysis 1.


Concepts in Taxation 1
ACC4340 / 3 q.h.

June 25 - July 21
Downtown MW 5:30 PM-8:30 PM

This course emphasizes basic concepts in taxation and how these concepts relate to individuals. Issues of tax planning and research related to various entities are addressed.

Prerequisite: ACC 4301 Financial Reporting and Analysis 1.